Karen C. Burke (San Diego) & Grayson M.P. McCouch (San Diego) have published a review of Death by a Thousand Cuts: The Fight Over Taxing Inherited Wealth, by Michael J. Graetz (Yale) & Ian Shapiro (Yale) (blogged here and here), 107 Tax Notes 1583 (June 20, 2005), also available on the Tax Analysts web site as Doc 2005-12643, 2005 TNT 118-48:
Graetz and Shapiro have written a remarkable book that deserves a wide audience. Their account of "the fight over taxing inherited wealth" is notable not only for its sophisticated and penetrating analysis, but also for its scrupulous fairness. Despite the highly charged nature of their subject matter, Graetz and Shapiro manage to avoid imposing their own policy preferences and predilections, and different readers will undoubtedly draw different conclusions. No one who reads their book will ever look at the politics of tax reform in quite the same way again.





